Corrective Action Plans

Corrective Action Plan Year Ended June 30, 2024 Identifying Number: 2024-001- Late Audit Reporting Finding: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Corrective Actions Planned or Taken: The Organization will schedule and complete future external audits in a manner that will allow timely reporting. Responsible Official: Rebecca Leininger, Executive Director Anticipated Completion Date: March 31, 2026

Corrective Action Plan 8/15/2025 Department of Health and Human Services Semcac respectfully submits the following corrective action plan for the year ended 09/30/2024. BerganKDV, Ltd. 220 Park Ave S St. Cloud, MN 56301 Audit Period: 10/1/2023 – 9/30/2024 The finding from the 9/30/2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Federal Agency: Various Assistance Listing Number: Multiple Compliance Requirement: Reporting Finding 2024-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2023-001 Submission of the Audit Reporting Package and Data Collection Form Recommendation: We recommend that management address the lack of capacity in the finance department and monitor the year-end closing schedule for a timely audit reporting package and data collection form to ensure compliance with federal deadlines. Action Taken: We agree with the auditors’ recommendation and the following action will be taken to address the finance departments capacity constraints and year-end closing schedule to ensure timely submission of the audit reporting package and data collection form. We have added capacity to the finance department at the beginning of FY2025 by 1.0 FTE. We have also contracted with an outsourcing accounting firm to enhance and improve our internal controls, processes, and procedures to ensure we both follow our year-end closing schedule and provide a timely audit reporting package. If the Department of Health and Human Services or the Department of Energy have questions regarding this plan, please call Adam Larson at (507) 864-8218. Sincerely yours, Adam Larson, Semcac Fiscal Director

We are working in implementing adequate external and internal control procedures in order to comply with the submission of all required information for the Single Audit for Fiscal Year 2025.

The audit for the year ended December 31, 2023, was late due to the merger with Geauga County. Laketran needed data from Geauga County to complete the audit, and this inofrmation was provided arfter the end of the audit period. Going forward, the 2024 audit data has been obtained, compiled, and completed on time. Additionally, as we go forward from this point, we are no longer dependent on Geauga County information to complete our requirements and, therefore, there will be no delays.

Finding 2024-002: Significant deficiency in internal controls over compliance and immaterial non- compliance. Corrective Action Planned: Connected Lane County has updated internal control processes to ensure timely reporting and closing of the books and records are stored both electronically and in paper files in the finance department for easy access during the course of the audit. Person(s) Responsible: Mary Bell, Finance Manager Anticipated Completion Date: September 1, 2025

All Nations Health Center will identify appropriate resources and implement procedures needed for timely submission of the Single Audit report in the future.

Recommendation: The auditee implement procedures to ensure the timely submission of future Single Audit reporting packages to the FAC. This may include establishing an internal deadline well in advance of the federal due date, assigning responsibility to a designated staff member, and monitoring submission status. Views of Responsible Officials: Management concurs with the finding and has implemented procedures to ensure future submissions to the FAC are made within the required timeframe.

During the year ended June 30, 2025, the finance department has been restructured to add a new Interim Finance and Operation Lead, Joan Regan Hayner, Accounting Manager, Sarah Burgess, and Staff Accountant, Diamond Payne. With the overhaul in staffing, implementation of a monthly close schedule, and efficiencies gained from automating and optimizing processes with the NetSuite system, the Alliance expects to complete the June 30, 2025 financial statement and single audits during the Fall of 2025 to be able to timely file the single audit before the filing deadline of March 31, 2026.

Management’s Corrective Action Plan The Town of Stanton respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: ATA, PC 185 North Church Street Dyersburg, TN 38024 Responsible officials for corrective action: Norman Bauer, Mayor Town of Stanton Signature: Audit period: June 30, 2024 The findings from the June 30, 2024, schedule of findings, recommendations and responses are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2024 – 001 – Segregation of Duties – Significant Deficiency Corrective Action Taken or Planned: We have hired an additional employee at City Hall in order to properly segregate duties. Anticipated Completion Date: June 30, 2025 Finding 2024 – 002 – Single Audit Data Collection Form Not Filed by Due Date Corrective Action Taken or Planned: The Town will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future. Anticipated Completion Date: June 30, 2025

April 28, 2025 Person responsible: Kevin Heslop, Executive Vice President of Finance Fiscal Year Ended June 30, 2024 Section III – Federal Awards Findings and Questioned Costs Item 2024 – 001 Federal Assistance Listing Number: 93.044, 93.045 and 93.053 Special Programs for the Aging - Title III, Part B, Grants for Supportive Services and Senior Centers Special Programs for the Aging - Title III, Part C Nutrition Services Nutrition Services Incentive Program Condition The Organization’s Data Collection Form submission to the Federal Audit Clearinghouse was not filed on time within nine months of the end of its fiscal year. Views of Responsible Officials and Corrective Action The late submission was due to delays in the year-end financial closing process. While the audit was substantially complete, finalization and report preparation took longer than anticipated due to staffing limitations and the volume of reconciliations required. All corrective measures will be fully implemented during the FY2025 audit cycle to ensure timely submission. To prevent recurrence, the following corrective actions are being implemented: Audit Preparation Calendar: An internal audit timeline with clear deliverables and deadlines has been established to ensure all documentation is completed well ahead of the required submission date. Dedicated Oversight: A designated finance team member will coordinate directly with the audit firm to track progress, resolve outstanding items promptly and avoid unnecessary delays. Earlier Engagement: The audit engagement letter will be executed earlier in the fiscal year to allow for an extended timeline for fieldwork and review.

2024-002 – Material Weakness in Internal Control and Material Noncompliance- Data Collection Form Late Filing Corrective Action Plan TCCA will actively participate in the planning and assistance needed for the Organization’s independent accounting firm to ensure a smooth and timely audit of its financial statements. In this regard, the Accounting Department will support the independent auditors in the following areas: Planning: The Chief Financial Officer (CFO) is responsible for delegating assignments and responsibilities to the accounting staff in preparation for the audit. The CFO will review the list of information requested by the auditors and assign responsibility for each item to the appropriate TCCA staff members. Additionally, the CFO will schedule regular status meetings in the weeks leading up to the audit to monitor the progress of the staff in preparing for the audit. The CFO will arrange and coordinate all meetings, interviews, telephone discussions, and conference calls requested by the auditors with TCCA board members, audit or finance committee members, or employees of TCCA to facilitate the auditors’ work. Prior to any such meetings or discussions, the CFO will inform each participant from the Organization about the nature of the discussion or meeting and any preparations they should undertake. Furthermore, the CFO will emphasize to each TCCA participant in these meetings or discussions the importance of being open, honest, and straightforward with the auditors regarding any questions posed. Involvement – Organization staff will undertake as much work as possible to assist the auditors, thereby helping to reduce the overall cost of the audit. Interim Procedures – To ensure the timely completion of the annual audit, independent auditors may perform selected audit procedures prior to the Organization’s year-end. By conducting significant portions of the audit work at an interim date, the overall work required after year-end is reduced. The Organization’s staff will provide the requested schedules and documents to assist the auditors during any interim audit fieldwork. Throughout the audit process, TCCA will make every effort to provide the schedules, documents, and information requested by the auditors in a timely manner. Person(s) Responsible: Chief Financial Officer, Finance Officer, Assistant Finance Officer Timing for Implementation: June 3, 2025 However, it was discovered that the CFO failed to respond to the audit requests in a timely manner, placing the organization at risk of losing grant funds. This loss would be detrimental to the children, families, and communities served by this organization. Consequently, the CFO was terminated on June 25, 2025.

The Department has hired a new audit firm that specializes in the audits of Tribes. Our new audit firm has demonstrated a commitment to allocating the necessary resources to complete our audits in a timely manner.

Finding #2024-002 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Carpenter Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

Finding #2024-001 Current Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Carpenter Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

Finding #2024-001 Current Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Hawley-Winton Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

Finding #2024-001 Current Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Onondaga Apartments Housing Development Fund Company, Inc. agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

The City has a Grants Administrator on staff that monitors and advises when reports are due to external entities. SOP's are being reviewed with staff for implementation. This activity is ongoing. Responsible Partv: Ms. Niema Gantt, Finance Director, and Ms. Yesly Guillen, Grants Administrator

2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. A procedure to ensure timely submission of reports and audit documentation will be implemented.

Finding #2024-001 Current Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Mercy Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

Finding 2024-03 - Significant Deficiency in Internal Control over Compliance with Reporting Management agrees that due to turnover in staff during 2023 and 2024, there were gaps in communication leading to the single audit not being completed and submitted to the Federal Audit Clearinghouse be the due date. As of the audit report date, the Council has engaged an outside accounting firm to provide financial oversight. Action: Develop procedures to ensure required single audits are completed and submitted to the Federal Audit Clearinghouse by the 9-month due date. Due Date: 10/1/25 Staff: Carrie Castillo, Executive Director Carrie Castillo, Executive Director, is the official responsible for implementing each corrective action plan.

Single Audit Report for fiscal year 2025 will be completed in a timely manner. It is anticipated that Single Audits will no longer be required after fiscal year 2025.

SD2024-003 - Reporting - Data Collection Form Management acknowledges the finding. Due to significant finance leadership turnover, the city lagged in audit reporting. The new Finance Director, who started on February 28th, 2025, reviewed the audit status in mid-March. The Finance Director hired an experienced Divisional Director, who took over the audit in late April. The newly implemented Month-End closed process will address any reporting issues and ensure compliance with the Florida State Statute. Additionally, the city will begin the year-end audit process each November of the following fiscal year.

Identifying Number: 2024-001 Finding: Untimely Submission of the 2024 Single Audit Reporting Package Corrective Action Taken or Planned: As part of the policies and procedures update, the Business Office has included a section on compliance, with the creation of a compliance calendar to ensure all filings are completed on a timely basis. The Business Office will continue to follow internal policies and procedures, including deadlines for fiscal year-end process. Contact Person Responsible for Corrective Action Plan: Mike Loftin, Assistant Director and Chief School Business Official Completion Date: December 31, 2025

Management acknowledges that the City’s audit package and Data Collection Form were not submitted timely to the Federal Audit Clearinghouse within the required timeframe in accordance with Uniform Guidance (2 CFR 200.512). We understand the importance of timely submission in maintaining compliance with federal grant requirements and ensuring continued eligibility for federal funding. The delay was due to new ERP system conversion and staffing shortages. We will re-evaluate our current processes and ensure that all deadlines associated with the Single Audit process are clearly documented and monitored. We will conduct internal reviews after each year-end closing to ensure audit-related deadlines are met and updates will be provided to senior leadership as needed. We will strengthen internal controls and improve communication with our auditors to avoid future delays in submission to the Federal Audit Clearinghouse. Anticipated Completion Date: 7/31/2025 Person Responsible: Diana Gomez, Finance Director

To: EisnerAmper LLP Date: 7/21/2025 Subject: Response to Management Letter Commend for the Fiscal Year Ended 6/30/2024 Thank you for your management letter dated 6/30/2025 and for your valuable insights and recommendations regarding our financial processes and controls. Areas of improvement identified by the audit team are acknowledged. CUCS is committed to addressing the points raised. For each recommendation we have taken corrective actions as outlined below. Response to comment#1: CUCS experienced delays in producing final audit schedules due to staffing transitions, including the unanticipated resignation of the Chief Financial Officer (CFO) and other key executive members. While various members of the fiscal team are responsible for preparing audit schedules, the CFO has historically overseen the initiation and finalization of the financial statements and served as the primary liaison with EisnerAmper during the audit process. We appreciate the opportunity to respond to the internal control deficiencies identified during your audit for fiscal year 2024. We acknowledge your finding that our current internal control processes may not consistently detect and correct material misstatements in a timely manner. This concern has been noted and taken seriously by management. Corrective Actions: Staffing and Leadership Stabilization • A Part-time Chief Financial Officer Consultant has been hired to provide leadership, oversight, and stability within the Finance Department while CUCS continues to recruit for a permanent CFO. • Internal resources are being strengthened to reduce reliance on external accounting services. Process and Calendar Improvements • An annual financial reporting and audit preparation calendar has been developed and implemented to improve planning and accountability for deliverables. • Key deadlines for closing entries, reconciliations are now documented and monitored quarterly. • Enhance our review procedures by implementing an additional layer of financial oversight. All required financial reports and key reconciliation’s will be conducted monthly. Capacity Building and Training • Cross-training of finance staff is underway to reduce dependency on single individuals and improve team resilience. Monitoring and Follow-Up • Regular updates to the Executive Team and Audit Committee. Response to comment#2: We acknowledge the auditor’s observation regarding the presence of former employees remaining listed as authorized signers on CUCS bank accounts. We agree that maintaining accurate and up-to-date signer authorizations is critical to safeguarding the organization’s financial assets. In response to this finding, CUCS has taken the following corrective actions: Immediate Review and Removal of Former Employees All bank accounts have been reviewed, and individuals who are no longer employed by CUCS have been removed from signer authority. This process was completed promptly upon identification of the issue. Ongoing Monitoring and Annual Review We are instituting an annual review of all authorized bank signers to ensure that records are current and appropriately reflect active personnel with approval authority. This review will be documented and conducted under the direction of the new part-time CFO consultant. CUCS is committed to maintaining effective internal controls over its financial operations, and we appreciate the auditor’s recommendation in helping us strengthen this process.